(i) DCIT v. ANI Integrated Services Ltd.

162 Taxmann.com 889Income Tax Appellate Tribunal2024#19394 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2025 to 2026.

Issues it is cited on

section 254(2)section 36(1)(va)section 254section 36(1)section 43bsection 36section 43section 25prescribedindianfac

Judgments citing (i) DCIT v. ANI Integrated Services Ltd.

E Factor Adventure Tourism Private Limited, Delhi vs. The DCIT, CC-13, Delhi

In the result, appeal of the assessee is partly allowed

ITA 3006/DEL/2025[2017-2018]Status: DisposedITAT Delhi12 Feb 2026AY 2017-2018

Bench: Shri Vikas Awasthy& Shri Brajesh Kumar Singhआअसं.3006/धिल्ली/2025(नि.व. 2017-18) E Factor Adventure Tourism P. Ltd., 101 A, Kundan Kutir, Hari Nagar, Ashram, New Delhi 110014 ...... अपीलार्थी/Appellant Pan: Aabce-7871-R बिाम Vs. Deputy Commissioner Of Income Tax, .....प्रनिवादी/Respondent Central Circle-13, New Delhi 110055 अपीलार्थी द्वारा/ Appellant By: Shri S.K Chaturvedi, Chartered Accountant प्रधििािीद्वारा/Respondent By: Shri Om Prakash, Sr. Dr सुिवाई की निथर्थ/ Date Of Hearing : 03/02/2026 घोषणा की निथर्थ/ Date Of Pronouncement : 03/02/2026 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax-26, New Delhi [In Short ‘The Cit(A)’] Dated 06.03.2025, For Ay 2017-18 In Proceedings U/S.154 Of The Income Tax Act,1961(Hereinafter Referred To As ‘The Act’).

For Appellant: Shri S.K Chaturvedi, Chartered AccountantFor Respondent: Shri Om Prakash, Sr. DR
Section 143(3)Section 154Section 36(1)(va)

…आयकर अपीलीय अधिकरण धिल्ली पीठ “सी”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री ब्रजेश कुमार स िंह, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER आअसं.3006/धिल्ली/2025(नि.व. 2017-18) E Factor Adventure Tourism P. Ltd., 101 A, Kundan Kutir, Hari Nagar, Ashram, New Delhi 110014 ...... अपीलार्थी/Appellant PAN: AABCE-7871-R बिाम Vs. Deputy Commissioner of Income Tax, .....प्रनिवादी/Respondent Central Circle-13, New Delhi 110055 अपीलार्थी द्वारा/ Appellant by: Shri S.K Chaturvedi, Charter…

Sis Cash Services Private Limited, Patna vs. ADIT, CPC, Bangalore

ITA 240/PAT/2023[2020-21]Status: DisposedITAT Patna26 May 2025AY 2020-21
For Appellant: Kavita Jha, Sr. AdvocateFor Respondent: Sh. Ashwani Kr. Singal, JCIT
Section 139(1)Section 143(1)Section 154Section 250Section 36(1)(va)Section 40Section 43B

…ITA No. 240/PAT/2023 Assessment Year: 2020-21 SIS Cash Services Private Limited Annapurna Bhawan, Vs. ADIT, Centralized Processing Centre, Bangalore. Telephone Exchange Road, Kurjee, Patna-800010. (PAN: AAQCS4079N) (Appellant) (Respondent) Present for: Appellant by : Kavita Jha, Sr. Advocate Respondent by : Sh. Ashwani Kr. Singal, JCIT Date of Hearing : 15.04.2025 Date of Pronouncement : 26.05.2025 ORDER Per Sanjay Awasthi, Accountant Member : The present appeal emanates from order passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) on 30.05.2023 by Ld. CIT(A), NFAC, Delhi. 1.1. In…

Mussoorie Dehradun Development Authority, Mdda, Transport Nagar Dehradun vs. Assistant Commissioner of Income Tax, National Faceless Assessment Centre

In the result, both appeals of the assessee are dismissed as above

ITA 96/DDN/2023[2018-19]Status: DisposedITAT Dehradun21 Feb 2025AY 2018-19

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘DB’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.95 & 96/DDN/2023, A.Y. 2017-18 & 2018-19 Mussorie Dehradun Dy. Commissioner of Development Authority, Income Tax, Circle-1(1)(1), Transport Nagar, Vs. Aayakar Bhawan, 13A, Saharanpur Road, Subhash Road, Dehradun Dehradun, Uttarakhand PAN: AAAAM4651Q (Appellant) (Respondent) Appellant by Sh. Saurabh Gupta, CA Respondent by Sh. A. S. Rana, Sr. DR Date of Hearing 11/02/2025 Date of Pronouncement 21/02/2025 ORDER PER AVDHESH KUMAR MISHRA, AM These appe…

Mussoorie Dehradun Development Authority, Mdda, Transport Nagar Dehradun vs. Assistant Commissioner of Income Tax, Income Tax Department Dehradun

In the result, both appeals of the assessee are dismissed as above

ITA 95/DDN/2023[2017-18]Status: DisposedITAT Dehradun21 Feb 2025AY 2017-18

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘DB’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.95 & 96/DDN/2023, A.Y. 2017-18 & 2018-19 Mussorie Dehradun Dy. Commissioner of Development Authority, Income Tax, Circle-1(1)(1), Transport Nagar, Vs. Aayakar Bhawan, 13A, Saharanpur Road, Subhash Road, Dehradun Dehradun, Uttarakhand PAN: AAAAM4651Q (Appellant) (Respondent) Appellant by Sh. Saurabh Gupta, CA Respondent by Sh. A. S. Rana, Sr. DR Date of Hearing 11/02/2025 Date of Pronouncement 21/02/2025 ORDER PER AVDHESH KUMAR MISHRA, AM These appe…

(i) DCIT v. ANI Integrated Services Ltd. (162 Taxmann.com 889) — Cited in 4 Judgments | BharatTax